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Exhibit 14 <br />Cabarrus County, North Carolina <br />Other Postemployment Benefits (OPEB) <br />Required Supplementary Information <br />Schedule of Employer Contributions <br />Annual <br />Year Ended RequiredActualPercentage <br />ContributionContributionContributed <br /> June 30 <br />2008$ 1,850,169$ 508,99327.5% <br />2009 2,156,844 585,28327.1% <br />2010 2,513,177 676,71226.9% <br />2011 2,513,177 656,13026.1% <br />2012 3,060,420 1,371,40244.8% <br />The information presented in the required supplementary schedule was determined as part of the actuarial <br />valuations at the dates indicated. Additional information as of the latest actuarial valuation follows. <br />Valuation date12/31/2011 <br />Actuarial cost methodProjected unit credit <br />Amortization methodLevel percentage of pay, open <br />Remaining amortization period30 years <br />Asset valuation methodMarket value of Assets <br />Actuarial assumptions: <br /> Investment rate of return*4.00% <br /> Medical cost trend rate9.50% - 5.00% <br /> Year of Ultimate trend rate2018 <br />*Includes inflation at 3.00% <br />80 <br />